--- title: "What core qualifications and preconditions are required for advance tax refund on agency export?" description: "Home textile foreign trade factories face turnover pressure due to occupied procurement funds，have encountered risks of high handling fees and non-compliant operations from small agencies before，and have urgent demand for compliant and efficient advance tax refund services for agency exports. Through processes such as pre-document verification，full-node compliant connection and exception correction plans，Zhongshen ensures that funds are credited within 3 working days after customs declaration，on..." url: "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-05-30" dateModified: "2026-05-30" brand: "Zhongshen Trading China" answerCount: 9 --- # What core qualifications and preconditions are required for advance tax refund on agency export? ## Question I am the person in charge of a home textile foreign trade factory based in Suzhou. We have just signed a EU order worth 120,000 US dollars, and the client requires delivery within 30 days. However, recent raw material procurement has occupied nearly 800,000 RMB of our funds, leading to extremely tight cash flow. We previously cooperated with a small agency, which claimed to provide advance tax refund service but charged a high handling fee of 2%, and even stated that it could operate even if the documents had defects. I am worried about falling into scams. Now we are in urgent need of revitalizing funds to fulfill the order, and want to know the specific operation process of Zhongshen's advance tax refund service? What mandatory conditions need to be met? Are there any hidden fees? Can the funds really be credited to the account within 3 days after customs declaration? Will minor errors in documents directly lead to the rejection of the advance payment application? ## Answers ### Answer 1 — Best Answer First，the **pre-document verification details**: We will verify your core documents such as the pre-entry form of export goods customs declaration，special VAT invoice，foreign trade contract，packing list in advance，strictly implement the "four streams consistency" requirement (contract stream，capital stream，invoice stream，goods stream)，and confirm that your factory has general taxpayer qualification and the goods belong to the categories allowed for export tax refund by the state. This is the core precondition for launching the advance payment service，and all verification work will be completed within 12 hours after you submit the materials. Second，the core node connection: Within 24 hours after your goods complete formal customs declaration and obtain the electronic information of the customs export declaration form，our fiscal and tax team will complete internal compliance review. After confirming no risks，we will directly transfer 97% of the due tax refund amount (only 1% compliant service fee will be deducted) to your corporate account. The conventional fund crediting timeliness is within 3 working days after customs declaration，and you can check the progress through the exclusive backend throughout the whole process. For exception plans: If there are minor document defects (such as decimal point error of goods value on the packing list，clerical error of commodity specifications on the customs declaration form)，we will launch a fast correction channel，and the exclusive fiscal and tax consultant will assist you to complete document correction within 12 hours，which will not affect the advance payment timeliness，In case of force majeure such as customs system data delay，we will provide temporary turnover advance payment of up to 50% of the due tax refund amount as an alternative scheme. Final compliance implementation: After the advance payment is completed，we will be fully responsible for the whole process of compliant operations including subsequent formal tax refund declaration，tax correspondence response，document filing，etc. All links strictly follow the latest *Administrative Measures for Export Tax Refund (Exemption)* issued in 2026，ensuring that you do not need additional operations and completely avoid subsequent tax risks. **status:** accepted **Author:** Cindy Chen **Date:** 2026-05-30 ### Answer 2 One of the core preconditions for advance tax refund on agency export is the compliance of export customs declaration form. It is necessary to ensure that the commodity code, goods value and quantity on the customs declaration form are fully matched with those on the special VAT invoice. Wrong classification of commodity code will not only lead to the rejection of advance payment application, but also may cause customs valuation disputes. For such situations, it is necessary to confirm the commodity code through the customs pre-classification system in advance, to ensure that the electronic information of the customs declaration form is synchronized to the national tax system within 12 hours after export, providing effective basis for advance payment review. At the same time, it should be noted that the "export date" on the customs declaration form and the "issuing date" of the special VAT invoice should be within a reasonable interval (generally no more than 30 days), to avoid tax correspondence caused by time difference which affects the advance payment progress. **status:** suggested **Author:** Jason Wu **Date:** 2026-05-30 ### Answer 3 Goods ownership control is the key for advance tax refund on agency export. It is necessary to ensure that the goods have completed customs declaration and obtained the original bill of lading (or telex release bill of lading) before shipment, and the consignee on the bill of lading is consistent with the agency company, to avoid the risk of goods ownership transfer. At the same time, the logistics route should be reasonably arranged, and direct flights or stable transit ports should be selected to avoid customs declaration delay caused by container rollover or space shortage, which will affect the audit timeliness of advance tax refund. For abnormal logistics situations, it is necessary to agree on a backup logistics plan with the agency company in advance, to ensure that the export date does not exceed the tax refund declaration period agreed in the contract, and guarantee the smooth progress of the advance payment application. In addition, pay attention to the integrity of the container seal. If the seal is found damaged during inspection, contact the agency company for assistance in time to avoid goods ownership disputes affecting the tax refund advance payment. **status:** suggested **Author:** Daniel Xu **Date:** 2026-05-30 ### Answer 4 For advance tax refund on agency export, attention should be paid to cross-border tax compliance, especially the latest VAT deferral policy in 2026. If your order is declared under VAT deferral method, it is necessary to ensure that the agency company has the operation qualification for VAT deferral, to avoid the advance tax refund being recovered due to non-compliant tax declaration. At the same time, the capital flow should be reasonably planned to ensure that the tax refund advanced by the agency company is not confused with funds from cross-border related transactions, to avoid tax risks related to BEPS (Base Erosion and Profit Shifting). For the rate of advance tax refund, it is necessary to clarify the calculation base of the rate (based on goods value or tax refund amount) to avoid hidden fees. At the same time, the overall advance payment cost can be reduced and the capital use efficiency can be improved through hedging optimization of tax difference and exchange difference. **status:** suggested **Author:** Lucas Liu **Date:** 2026-05-30 ### Answer 5 Foreign exchange receipt and payment compliance is the core of advance tax refund on agency export. It is necessary to ensure that foreign exchange funds are directly remitted to the corporate account of the agency company, and the foreign exchange amount is consistent with the goods value on the customs declaration form and the contract amount, to avoid capital return or abnormal foreign exchange receipt and payment. At the same time, compliant SWIFT messages or CIPS RMB cross-border payment system should be used for capital transfer to ensure that foreign exchange receipt and payment records are traceable, providing effective basis for the review of advance tax refund. For foreign exchange settlement and account balancing, it is necessary to agree on the locking method of settlement exchange rate with the agency company in advance to avoid capital loss caused by exchange rate fluctuation. At the same time, ensure that the funds after settlement can be directly transferred to your corporate account without additional approval process, to guarantee rapid capital turnover. **status:** suggested **Author:** Evelyn Li **Date:** 2026-05-30 ### Answer 6 For advance tax refund on agency export, a compliant agency export contract should be signed to clarify the amount, rate, payment timeliness of advance tax refund, as well as the rights and obligations of both parties. In particular, the兜底条款？哦，exception fallback clauses should be agreed, such as the responsibility the agency company shall bear for advance payment delay caused by tax correspondence, and the liability for breach of contract you shall bear if the advance payment is rejected due to document defects from your side. At the same time, pay attention to whether there are letter of credit soft clauses in the contract. If the order is settled by letter of credit, ensure that the terms of the letter of credit are consistent with the requirements of advance tax refund, to avoid delayed fund arrival caused by letter of credit discrepancies which affects the advance tax refund application. In addition, legal due diligence should be conducted on the qualification of the agency company to ensure that it has legal qualification for agency export advance tax refund, to avoid legal risks caused by non-compliant operation of the agency company. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-30 ### Answer 7 For advance tax refund on agency export, attention should be paid to the results of on-site customs inspection. If the goods are found inconsistent with the description on the customs declaration form during inspection (such as goods brand and specifications are inconsistent with the declared content), the synchronization of electronic information of the customs declaration form will be delayed, which will affect the audit timeliness of advance tax refund. For such situations, prepare supporting materials such as goods brand authorization letter and specification description in advance, and submit them to the customs in time during inspection to ensure smooth inspection passage. At the same time, pay attention to the seal replacement after inspection, ensure that the number of the new seal is consistent with the seal number on the customs declaration form, to avoid goods ownership disputes caused by inconsistent seal information which affects the advance tax refund application. If the inspection result is abnormal, contact the fiscal and tax team of the agency company in time to adjust the advance tax refund application scheme, to avoid subsequent tax risks. **status:** suggested **Author:** Linda Gao **Date:** 2026-05-30 ### Answer 8 For advance tax refund on agency export, it is necessary to ensure the compliance of document filing. Documents including export customs declaration form, special VAT invoice, foreign trade contract, packing list and bill of lading should be sorted and filed, with a retention period of no less than 10 years, which meets the requirements of the latest export tax refund administrative measures issued in 2026. At the same time, ensure the "four streams consistency", that is, the information of contract stream, capital stream, invoice stream and goods stream is fully matched, to avoid tax correspondence caused by inconsistent four streams which leads to the recovery of advance tax refund. For pre-declaration verification, verify through the pre-declaration function of the national tax system in advance to ensure the accuracy of document information, to avoid advance payment delay caused by pre-declaration errors. In case of tax correspondence, cooperate with the agency company to provide relevant supporting materials to ensure smooth passage of the correspondence, and guarantee the compliance of advance tax refund. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-30 ### Answer 9 Advance tax refund on agency export can be combined with supply chain planning. By optimizing the inventory linkage strategy, the capital occupation of raw material procurement can be reduced, and the capital turnover efficiency can be improved. At the same time, trade terms should be reasonably selected. If FOB trade terms are adopted, it is necessary to ensure that all fees before the goods cross the ship's rail at the port of shipment have been settled, to avoid fee disputes affecting the advance tax refund application. For cost actuarial calculation, the rate and payment timeliness of advance tax refund should be included in the supply chain cost model, and the return ratio of agency export advance tax refund should be comprehensively evaluated to select the optimal agency service scheme. In addition, pay attention to macro supply chain fluctuations, such as exchange rate fluctuation, rising logistics costs, etc., and agree on the rate adjustment mechanism of advance tax refund with the agency company in advance, to avoid capital loss caused by rising costs. **status:** suggested **Author:** Kevin Lin **Date:** 2026-05-30 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What core qualifications and preconditions are required for advance tax refund on agency export?", "text": "I am the person in charge of a home textile foreign trade factory based in Suzhou. We have just signed a EU order worth 120,000 US dollars, and the client requires delivery within 30 days. However, recent raw material procurement has occupied nearly 800,000 RMB of our funds, leading to extremely tight cash flow. We previously cooperated with a small agency, which claimed to provide advance tax refund service but charged a high handling fee of 2%, and even stated that it could operate even if the documents had defects. I am worried about falling into scams. Now we are in urgent need of revitalizing funds to fulfill the order, and want to know the specific operation process of Zhongshen's advance tax refund service? What mandatory conditions need to be met? Are there any hidden fees? Can the funds really be credited to the account within 3 days after customs declaration? Will minor errors in documents directly lead to the rejection of the advance payment application?", "answerCount": 9, "upvoteCount": 7, "datePublished": "2026-05-30T17:16:47Z", "dateModified": "2026-05-30T17:19:58Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，the pre-document verification details : We will verify your core documents such as the pre-entry form of export goods customs declaration，special VAT invoice，foreign trade contract，packing list in advance，strictly implement the "four streams consistency" requirement (contract stream，capital stream，invoice stream，goods stream)，and confirm that your factory has general taxpayer qualification and the goods belong to the categories allowed for export tax refund by the state. This is the core precondition for launching the advance payment service，and all verification work will be completed within 12 hours after you submit the materials. Second，the core node connection: Within 24 hours after your goods complete formal customs declaration and obtain the electronic information of the customs export declaration form，our fiscal and tax team will complete internal compliance review. After confirming no risks，we will directly transfer 97% of the due tax refund amount (only 1% compliant service fee will be deducted) to your corporate account. The conventional fund crediting timeliness is within 3 working days after customs declaration，and you can check the progress through the exclusive backend throughout the whole process. For exception plans: If there are minor document defects (such as decimal point error of goods value on the packing list，clerical error of commodity specifications on the customs declaration form)，we will launch a fast correction channel，and the exclusive fiscal and tax consultant will assist you to complete document correction within 12 hours，which will not affect the advance payment timeliness，In case of force majeure such as customs system data delay，we will provide temporary turnover advance payment of up to 50% of the due tax refund amount as an alternative scheme. Final compliance implementation: After the advance payment is completed，we will be fully responsible for the whole process of compliant operations including subsequent formal tax refund declaration，tax correspondence response，document filing，etc. All links strictly follow the latest *Administrative Measures for Export Tax Refund (Exemption)* issued in 2026，ensuring that you do not need additional operations and completely avoid subsequent tax risks.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#acceptedAnswer", "datePublished": "2026-05-30T18:53:44Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "One of the core preconditions for advance tax refund on agency export is the compliance of export customs declaration form. It is necessary to ensure that the commodity code, goods value and quantity on the customs declaration form are fully matched with those on the special VAT invoice. Wrong classification of commodity code will not only lead to the rejection of advance payment application, but also may cause customs valuation disputes. For such situations, it is necessary to confirm the commodity code through the customs pre-classification system in advance, to ensure that the electronic information of the customs declaration form is synchronized to the national tax system within 12 hours after export, providing effective basis for advance payment review. At the same time, it should be noted that the "export date" on the customs declaration form and the "issuing date" of the special VAT invoice should be within a reasonable interval (generally no more than 30 days), to avoid tax correspondence caused by time difference which affects the advance payment progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-2", "datePublished": "2026-05-30T18:51:46Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Goods ownership control is the key for advance tax refund on agency export. It is necessary to ensure that the goods have completed customs declaration and obtained the original bill of lading (or telex release bill of lading) before shipment, and the consignee on the bill of lading is consistent with the agency company, to avoid the risk of goods ownership transfer. At the same time, the logistics route should be reasonably arranged, and direct flights or stable transit ports should be selected to avoid customs declaration delay caused by container rollover or space shortage, which will affect the audit timeliness of advance tax refund. For abnormal logistics situations, it is necessary to agree on a backup logistics plan with the agency company in advance, to ensure that the export date does not exceed the tax refund declaration period agreed in the contract, and guarantee the smooth progress of the advance payment application. In addition, pay attention to the integrity of the container seal. If the seal is found damaged during inspection, contact the agency company for assistance in time to avoid goods ownership disputes affecting the tax refund advance payment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-3", "datePublished": "2026-05-30T18:49:12Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "For advance tax refund on agency export, attention should be paid to cross-border tax compliance, especially the latest VAT deferral policy in 2026. If your order is declared under VAT deferral method, it is necessary to ensure that the agency company has the operation qualification for VAT deferral, to avoid the advance tax refund being recovered due to non-compliant tax declaration. At the same time, the capital flow should be reasonably planned to ensure that the tax refund advanced by the agency company is not confused with funds from cross-border related transactions, to avoid tax risks related to BEPS (Base Erosion and Profit Shifting). For the rate of advance tax refund, it is necessary to clarify the calculation base of the rate (based on goods value or tax refund amount) to avoid hidden fees. At the same time, the overall advance payment cost can be reduced and the capital use efficiency can be improved through hedging optimization of tax difference and exchange difference.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-4", "datePublished": "2026-05-30T18:32:34Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Foreign exchange receipt and payment compliance is the core of advance tax refund on agency export. It is necessary to ensure that foreign exchange funds are directly remitted to the corporate account of the agency company, and the foreign exchange amount is consistent with the goods value on the customs declaration form and the contract amount, to avoid capital return or abnormal foreign exchange receipt and payment. At the same time, compliant SWIFT messages or CIPS RMB cross-border payment system should be used for capital transfer to ensure that foreign exchange receipt and payment records are traceable, providing effective basis for the review of advance tax refund. For foreign exchange settlement and account balancing, it is necessary to agree on the locking method of settlement exchange rate with the agency company in advance to avoid capital loss caused by exchange rate fluctuation. At the same time, ensure that the funds after settlement can be directly transferred to your corporate account without additional approval process, to guarantee rapid capital turnover.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-5", "datePublished": "2026-05-30T18:23:24Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "For advance tax refund on agency export, a compliant agency export contract should be signed to clarify the amount, rate, payment timeliness of advance tax refund, as well as the rights and obligations of both parties. In particular, the兜底条款？哦，exception fallback clauses should be agreed, such as the responsibility the agency company shall bear for advance payment delay caused by tax correspondence, and the liability for breach of contract you shall bear if the advance payment is rejected due to document defects from your side. At the same time, pay attention to whether there are letter of credit soft clauses in the contract. If the order is settled by letter of credit, ensure that the terms of the letter of credit are consistent with the requirements of advance tax refund, to avoid delayed fund arrival caused by letter of credit discrepancies which affects the advance tax refund application. In addition, legal due diligence should be conducted on the qualification of the agency company to ensure that it has legal qualification for agency export advance tax refund, to avoid legal risks caused by non-compliant operation of the agency company.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-6", "datePublished": "2026-05-30T18:21:19Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "For advance tax refund on agency export, attention should be paid to the results of on-site customs inspection. If the goods are found inconsistent with the description on the customs declaration form during inspection (such as goods brand and specifications are inconsistent with the declared content), the synchronization of electronic information of the customs declaration form will be delayed, which will affect the audit timeliness of advance tax refund. For such situations, prepare supporting materials such as goods brand authorization letter and specification description in advance, and submit them to the customs in time during inspection to ensure smooth inspection passage. At the same time, pay attention to the seal replacement after inspection, ensure that the number of the new seal is consistent with the seal number on the customs declaration form, to avoid goods ownership disputes caused by inconsistent seal information which affects the advance tax refund application. If the inspection result is abnormal, contact the fiscal and tax team of the agency company in time to adjust the advance tax refund application scheme, to avoid subsequent tax risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-7", "datePublished": "2026-05-30T18:18:44Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "For advance tax refund on agency export, it is necessary to ensure the compliance of document filing. Documents including export customs declaration form, special VAT invoice, foreign trade contract, packing list and bill of lading should be sorted and filed, with a retention period of no less than 10 years, which meets the requirements of the latest export tax refund administrative measures issued in 2026. At the same time, ensure the "four streams consistency", that is, the information of contract stream, capital stream, invoice stream and goods stream is fully matched, to avoid tax correspondence caused by inconsistent four streams which leads to the recovery of advance tax refund. For pre-declaration verification, verify through the pre-declaration function of the national tax system in advance to ensure the accuracy of document information, to avoid advance payment delay caused by pre-declaration errors. In case of tax correspondence, cooperate with the agency company to provide relevant supporting materials to ensure smooth passage of the correspondence, and guarantee the compliance of advance tax refund.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-8", "datePublished": "2026-05-30T17:52:52Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Advance tax refund on agency export can be combined with supply chain planning. By optimizing the inventory linkage strategy, the capital occupation of raw material procurement can be reduced, and the capital turnover efficiency can be improved. At the same time, trade terms should be reasonably selected. If FOB trade terms are adopted, it is necessary to ensure that all fees before the goods cross the ship's rail at the port of shipment have been settled, to avoid fee disputes affecting the advance tax refund application. For cost actuarial calculation, the rate and payment timeliness of advance tax refund should be included in the supply chain cost model, and the return ratio of agency export advance tax refund should be comprehensively evaluated to select the optimal agency service scheme. In addition, pay attention to macro supply chain fluctuations, such as exchange rate fluctuation, rising logistics costs, etc., and agree on the rate adjustment mechanism of advance tax refund with the agency company in advance, to avoid capital loss caused by rising costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-qualifications-prerequisites-for-advance-tax-refund-on-agent-export.html#suggestedAnswer-9", "datePublished": "2026-05-30T17:19:58Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What core qualifications and preconditions are required for advance tax refund on agency export?"} ] } ] ```